Depending on the state you're in, it's possible to get around SALT limitations with PTE tax by utilizing an S-Corp.

@Jay Samudio great advice from @Melanie P.Also, in our 24 years of experience, a tenant that has to get emergency relief typically ends up behind on rent again very soon.Be sure the tenant cooperates with providing documentation explaining why they fell behind and that the problem is highly unlikely to repeat.If they won't cooperate and state, "none of your business', then what does that tell you?

When we moved in I took pictures of areas of the house that I thought were poorly maintained or not in the expected state, the pictures are in my phone and have a date and timestamp for authenticity of when they were taken.

Unless your current lease states otherwise, I don't think an entire new lease would be necessary.

Quote from @Billy Farley: My wife and I currently own 3 doors and moved to a new larger city in hopes to come continue our real estate investing journey.Over the past year we have dealt with death in the family, 3 totaled cars, medical bills, moving expense, job change.

I have been leaning more towards the inland cities anyway simply because of the risk of damage factor.

It contains more detailed information on investing insights, analytics, and, particularly, investing in Las Vegas.Before proceeding, note that the charts only include properties that fit the following criteria unless stated otherwise.Type: Single-familyConfiguration: 1,000 SF to 3,000 SF, 2+ bedrooms, 2+ baths, 2+ garages, minimum lot size is 3,000 SF, one or two stories.Price range: $320,000 to $475,000Location: All zip codes marked in green below have one or more of our client’s investment properties (click to enlarge).Overall Las Vegas Real Estate Market InventoryThe chart below, provided by the MLS, includes all property types and price ranges.The inventory level continued its downward trajectory, significantly lower YoY.Rental Market TrendsThe charts below are only relevant to the property profile that we target.Rentals - Median $/SF by Month$/SF showed a slight drop MoM, which is surprising considering the decreasing rental inventory and time to rent.

If everything else looks really good and they seem like good renters all around besides the smoking, you could add an addendum into the lease stating that they must smoke outside of the property and that they would be responsible for any damage (discoloration, smells) left over as a result of the smoking.

Our contract states that I will give the current tenants 60 days notice from the day of closing that rents will be raising, but would it be too much of a jump to raise rents to $1600 for 3B units, and $1300 for 2B units?

The IRS Chief Counsel released a memo stating that to perform cost segregation properly one must have knowledge of construction, construction techniques, design, auditing and estimation procedures.